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Wisconsin claims deal could result in 13,000 jobs and $10bn of investment from Foxconn by 2020

Taiwanese contract manufacturer Foxconn, best known for making Apple's iPhone, is to build its first factory in the US - but American taxpayers will have to stump up as much as $3bn in aid in order to part-finance the move.

Wisconsin governor Scott Walker and Foxconn chairman Terry Gou signed a memorandum of understanding yesterday, which also included the sale of at least 1,000 acres of land.

While US taxpayers are part-subsidising the cost of the plant, it will go some way to fulfilling one of President Trump's election pledges to get Apple iPhones made in America, rather than China.

Both the company and the state suggested that constructing the production facility would support 10,000 jobs every year for at least a four-year period, in addition to 6,000 jobs indirectly created as a result of the plant.

Wisconsin state officials have suggested that the deal could eventually result in 13,000 permanent jobs and $10bn in investment from Foxconn by 2020.

Foxconn's manufacturing campus will be built in south-eastern Wisconsin, with an exact location yet to be decided. It will focus on manufacturing LCD screens that will be used in a number of industries, including in education, healthcare and surveillance. They will also be used in self-driving cars, aircraft systems and manufacturing systems.

Foxconn has promised to create jobs with an average salary of about $54,000.

Sceptics have suggested that Foxconn is the real winner out of the deal, gaining tax credits, training grants and infrastructure improvements as part of the agreement. If both sides deliver on their promises, it could cost Wisconsin up to $1m per job, according to calculations by Bloomberg BusinessWeek writer Tim Culpan.

Wisconsin had to lure Foxconn to move to the US, and the $3bn set aside for tax breaks over a 15-year period was a key attraction to the Taiwanese company. That $3bn is made up of $1.5bn on tax credits for job creation, $1.35bn for capital investment, and up to $150m for the sales and use of tax exemption.

The US government believes that Foxconn will spend $700m a year once the facility is fully-staffed and operating - but the earliest that this will be is in 2020.

The state will need to legally approve the package, and Walker expects legislation to be drafted in the coming days. The governor says he will call a special session to review the deal in August.